"Unfortunately, these changes will result in the net reduction of 92 roles.

"We understand this will be difficult news for staff and we will be offering support to those affected, including redeploying people into other roles where we can."

Rob MacGregor, national officer at Unite, said: "Unite cannot understand how RBS, which continues to be taxpayer-backed, can justify hundreds more staff cuts and continue transferring important work out of the country.

"It is wholly inappropriate and unjustified for these technology roles to be sent offshore."

The announcement comes a day before the bank's annual general meeting.

Last month, the beleaguered lender - rescued by the Treasury during the financial crisis - reported its first quarterly profit since 2015.